RAZA MUSLIM WELFARE TRUST,ANAND vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

That the learned CIT (Exemption), Ahmedabad has erred both in law and on facts in rejecting the application of the Appellant for registration under Section 12A(1)(ac) (iii) of the Income-tax Act, 1961, vide order dated 07.03.2026. The rejection has been made primarily on the ground that the applicant allegedly failed to furnish the details and documents called for, and therefore the learned authority was not satisfied regarding the genuineness of the activities of the trust and the fulfillment of other conditions prescribed under the Act 2. That the impugned order does not record the essential particulars of the alleged notices, including the notice numbers, dates of issuance, dates of hearing granted, details of the information or queries called for, and the mode of service through which such notices were purportedly served upon the Appellant. In the absence of these mandatory particulars, the impugned order fails to meet the requirement of a speaking order under Section 12AB(3) of the Income-tax Act, 1961, which obligates the authority to pass a reasoned order only after affording a proper and effective opportunity of being heard. Consequently, the impugned order is non-speaking, arbitrary, and unsustainable in law, being incapable of effective judicial scrutiny. 3. That CBDT Instruction No. 3/2021 mandates that orders passed under Section 12AB of the Income-tax Act, 1961 must clearly record complete particulars of the notices issued, including the notice number, date of issue, mode of service, and details of the information or queries called for, so as to enable verification that a proper opportunity of compliance and hearing was granted to the applicant. 4. That in the absence of such mandatory particulars in the impugned order, a serious doubt arises regarding proper service of notice and availability of a meaningful opportunity of compliance, and such omission has been consistently viewed adversely in Form 10AB rejection or cancellation matters, rendering the order procedurally defective and unsustainable in law.